Auditing and Assurance Services: An Applied Approach

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  • Edition: 1st
  • Format: Hardcover
  • Copyright: 2011-02-08
  • Publisher: McGraw-Hill Education

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Stuart's Auditing and Assurance Services: An Applied Approach is a concise, easy-to-read auditing text that trains students of today for the business world that they will face tomorrow. Using a fresh approach that introduces auditing application prior to auditing theory, students will encounter auditing in practice first, become more engaged in the subject matter, and consequently feel more readily prepared to understand the more challenging theoretical concepts. Stuart further engages students by highlighting real-world accounting scandals and by including the most up-to-date standards, including international coverage.

Table of Contents

Chapter 1 What Is Auditing?

Chapter 2 The Audit Planning Process: Understanding the Risk of Material Misstatement

Chapter 3 Internal Controls

Appendix A: Information Systems Auditing

Chapter 4 Auditing the Revenue Business Process

Appendix A: BCS Private Ltd.

Appendix B: BCS Private Ltd.

Chapter 5 Audit Evidence and the Auditor’s Responsibility for Fraud Detection

Chapter 6 Auditing the Acquisition and Expenditure Business Process

Chapter 7 Auditing the Inventory Business Process

Chapter 8 Audit Sampling: Tests of Internal Controls

Chapter 9 Audit Sampling: Substantive Tests of Details

Chapter 10 Cash and Investment Business Processes

Chapter 11 Long-Term Debt and Owner’s Equity Business Process

Chapter 12 Completing the Audit

Chapter 13 Audit Reports

Chapter 14 The Auditing Profession


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